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AMERICAN T. ASSOC., INC. v. SCHEINER

No. 160 C.D. 1984.

87 Pa.Commw. 418 (1985)

American Trucking Associations, Inc. et al., Petitioners v. James I. Scheiner, Secretary of the Department of Revenue of the Commonwealth of Pennsylvania et al., Respondents.

Commonwealth Court of Pennsylvania.

March 21, 1985.

Attorney(s) appearing for the Case

Arthur R. Littleton, with him, Mark P. Pazuhanich, for petitioners.

Maura A. Johnston, Deputy Attorney General, with her, Allen C. Warshaw, Senior Deputy Attorney General, Chief, Litigation Section, and LeRoy S. Zimmerman, Attorney General, for respondents.

Argued December 11, 1984, before President Judge CRUMLISH, JR., and Judges ROGERS, WILLIAMS, JR., CRAIG, MacPHAIL, DOYLE and BARRY.

OPINION BY JUDGE MacPHAIL, March 21, 1985:

American Trucking Associations, Inc. and two foreign-based interstate motor carriers (Petitioners) bring an original action1 for equitable and declaratory relief, seeking a refund of taxes paid for identification markers pursuant to Section 2102(b) of the Vehicle Code, as amended, 75 Pa. C. S. §2102(b) (Vehicle Code). Petitioners, on behalf of themselves and others similarly situated...

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